HM Revenue & Customs (HMRC) previously advised of their plans to issue a redesigned SA252.
It's now been decided to send the SA252 to those who pay the higher rate of tax and also to customers with more complex affairs who pay the basic rate of tax - for example people who have paid tax at the higher rate in the past, or who are in receipt of any new sources of income. HMRC wanted you to be aware of this so you can deal with any questions from your clients.
Please remember that HMRC is unable to send copies of the letter to agents, but the letter does include a request that customers show it to their tax agent or adviser if they have one.
The SA252 letters will be sent out from late November and will be dated 19 November as they are part of an HMRC bulk processing exercise.
